基层国税部门绩效评价研究

发布时间：2018-03-28 10:18

本文选题：绩效管理　切入点：绩效评价　出处：《哈尔滨理工大学》2014年硕士论文

【摘要】：作为政府的重要职能部门,国税部门承担相应税务管理工作,其工作绩效和行政效率水平对政府的整体绩效有着直接的影响。因此,建立科学的考核指标体系、完善绩效考评制度对国税部门进行考核是非常有必要的。近年来,上级国税机关和基层国税部门也研究和实施了一些旨在改进和提高工作效率的考评指标和考评办法。但是由于国税部门的垂直领导体制和相对的独立性以及业务领域的专业性,基层国税部门的绩效考核难以移植其他政府部门绩效考评的成熟经验,已经出台的考评办法多数是按时间单位考核一些税收收入方面的指标,主要是考核当期任务的完成,并不能起到提高绩效的目的。因此,对国税部门绩效评价体系进行重新设计的必要性和迫切性凸显出来。首先,结合国税部门绩效评价工作的特征,说明国税部门绩效评价的过程,从政治因素、经济因素、评价主体主观因素、技术因素和组织结构因素五个方面分析国税部门绩效评价影响因素；其次,对公共部门绩效评价常用的平衡计分卡法和关键绩效指标法的优劣势进行了比较,得出两者差异,选择平衡计分卡法作为我国国税部门的绩效评价的方法；并通过层次分析法的应用确定国税部门绩效评价指标体系的权重；而后,阐明绩效评价的流程的实施过程,实施机构、实施步骤及实施中的重点,并预测实施过程中可能会遇到的问题,提出相应对策,为国税部门绩效评价提供全面合理科学依据；最后以黑龙江省XX国税局为例,针对其工作状况及存在的问题对其绩效评价体系进行重新设计,并对比该局2010年和2013年度整体绩效考核情况,试图得出发展建议。
[Abstract]:As an important functional department of the government, the state tax department undertakes the corresponding tax administration work, its work performance and the administrative efficiency level have the direct influence to the government overall performance. Therefore, establishes the scientific appraisal index system, It is very necessary to improve the performance appraisal system for the tax departments. In recent years, Higher State tax authorities and grass-roots State tax departments have also studied and implemented some evaluation indicators and evaluation methods aimed at improving and improving the efficiency of work. However, due to the vertical leadership system and relative independence of the State tax departments and the professionalism of the business field, It is difficult to transplant the mature experience of the performance appraisal of other government departments in the performance appraisal of the grass-roots state tax departments. Most of the evaluation methods that have been issued are to assess some indicators of tax revenue by time units, mainly to assess the completion of the current task. Therefore, it is necessary and urgent to redesign the performance evaluation system of tax department. First of all, according to the characteristics of the performance evaluation of the tax department, the paper explains the process of the performance evaluation of the tax department, from the political factor, the economic factor, the subjective factor of the evaluation subject. The technical factors and organizational structure factors are analyzed in five aspects. Secondly, the advantages and disadvantages of the balanced Scorecard method and the key performance indicator method are compared, and the difference between the two methods is obtained. The balanced Scorecard method is chosen as the method of performance evaluation of the tax department of our country, and the weight of the index system of the performance evaluation of the tax department is determined by the application of analytic hierarchy process, and then, the implementation process of the process of performance evaluation is clarified. The implementation steps and the key points in the implementation, and the problems that may be encountered in the implementation process are predicted, and the corresponding countermeasures are put forward to provide a comprehensive and reasonable scientific basis for the performance evaluation of the State tax Department. Finally, taking the XX State Taxation Bureau of Heilongjiang Province as an example, This paper redesigns its performance evaluation system according to its working status and existing problems, and compares the overall performance evaluation of the Bureau in 2010 and 2013, and tries to draw some development suggestions.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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